2000 (1) TMI 532

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....ain, SDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - The issue involved in this appeal filed by M/s. Uniplast Impex (P) Ltd. is whether the goods imported by them were Acrylic sheets falling under Sub-heading 3906.90 as claimed by them or Acrylic Scrap falling under Heading 39.15 of the First Schedule to the Customs Tariff Act as confirmed by the Commissioner (Appeals) in ....

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....ntly. The learned SDR also pointed out that after examination a copy of Bill of Entry is given to the importer and if these words were added subsequently, it was not possible for the department to add them on the copy given to the importer. Secondly he submitted that such serious allegation cannot be allowed to be made just like that without any expert opinion obtained by the appellants. He conten....

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....rom Sub-heading 3920.10 to 3906.90. Learned Advocate also contended that the department had not got the impugned product tested by the Chemical Examiner. The Chemical Examination of the product would have brought the difference between offcuts and the scrap; that the Dy. Commissioner had treated the impugned product as a scrap on account of uneven crushed pieces of acrylic material without sending....

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....hemselves, while filing Bill of Entry has described the product as acrylic sheet pieces/offcuts. Even in their letter dated 15-10-1996 they have clearly mentioned that the goods are acrylic sheet pieces and are blocks of irregular sheets in primary form. The commercial invoice of M/s. Rainbow International Corpn. and Bill of Lading refers the product as acrylic sheet pieces/offcuts. Same descripti....